ORS Audit Department Work Paper Preparation and Work Paper Review Process Standardization
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Description:PDF fileMIME type:application/pdfFile Size:4.945Mb
Author
Sullivan, Daniel
South Carolina Certified Public Manager Program
One essential function of the South Carolina Office of Regulatory Staff's Audit Department is to ensure that utilities file accurate and properly supported rate case applications. Without audit department review, utilities could purposely misstate financial information on rate case applications to obtain higher rates, more profit and more return for their shareholders, while unduly penalizing rate payers. Currently within the audit department, there are four audit manager's whose teams are completing audits, preparing work papers, and reviewing audit work papers differently. Managers and staff are following their own individual established processes, preparation and documentation standards. The purpose of this project is to investigate work paper preparation techniques, standards, practices, etc. with the goal of standardizing the audit department's audit processes, work paper preparation and work paper review processes. Standardization will assist
in eliminating any discrepancies between managers and staff in the way audits are conducted and documented.
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Date
2010-02-03Metadata
Show full item recordDate Accessioned | 2015-10-21T15:25:31Z |
Date Available | 2015-10-21T15:25:31Z |
Item Format | application/pdf |
Media Type | Document |
Item Language | English |
Publisher | South Carolina State Library |
Digital Collection | South Carolina State Documents Depository |
Rights | Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201. |
Type | Text |
Digitization Specifications | 300ppi, Canon imageFORMULA DR-9050C scanner with CapturePerfect 3, archival and online file is PDF/A-1b. |